How to reproduce:
1. Open the attached project "SRPShadowBatch.zip"
2. Open Assets/BUG Report/BugScene.unity
3. Open Window>Analysis>Frame Debugger
4. Enable Frame Debugger
5. Select Assets/BUG Report/ObjectMat1.mat in the Project window
6. Enable ReadTextureAlpha in the Inspector window
7. Repeat steps 5-6 for "ObjectMat2.mat" and "ObjectMat3.mat"
Expected results: There is only one "SRP Batch" in Shadows.DrawSRPBatcher
Actual results: There are 3 "SRP Batch" in Shadows.DrawSRPBatcher
Reproducible with: 2021.3.8f1, 2022.1.13f1, 2022.2.0b4, 2023.1.0a5
Could not test with: 2020.3.37f1 (no ReadTextureAlpha toggle on materials)
Reproducible on: Windows 10